银行资产负债比较分析.doc

北京联合大学题目：银行资产负债管理分析 姓 名： 学 号： 学 院： 商务学院 专 业： 商务金融 2013 年 6 月 1 日2010-2012年末中国工商银行资产负债表报告日期（按年度）2012-12-312011-12-312010-12-31资产金额流动资产货币资金(万元)317,494,300276,215,600228,299,900拆出资金(万元)22,451,30016,051,6006,491,800交易性金融资产(万元)22,167,10015,220,8001,298,600衍生金融资产(万元)1,475,6001,746,0001,333,200买入返售金融资产(万元)54,457,90034,943,70026,222,700流动资产合计(万元)418,046,200344,177,700263,646,200非流动资产发放贷款及垫款(万元)858,328,900759,401,900662,337,200可供出售金融资产(万元)92,093,90084,010,50090,479,500持有至到期投资(万元)257,656,200242,478,500231,278,100长期股权投资(万元)3,328,4003,275,0004,032,500固定资产原值(万元)17,419,80015,425,30013,507,600累计折旧(万元)6,345,7005,349,8004,401,100固定资产净值(万元)11,074,10010,075,5009,106,500固定资产减值准备(万元)46,60050,90049,600固定资产(万元)11,027,50010,024,6009,056,900在建工程(万元)2,260,4001,605,4001,027,000递延所得税资产(万元)2,278,9002,193,8002,171,200其他非流动资产(万元)26,000,30014,993,30012,246,200非流动资产合计(万元)1,287,860,7001,148,884,5001,039,693,400资产总计(万元)1,754,221,7001,547,686,8001,345,862,200负债流动负债向中央银行借款(万元)113,30010,0005,100吸收存款及同业存放(万元)1,487,553,3001,335,271,3001,206,792,600拆入资金(万元)25,418,20024,979,60012,563,300交易性金融负债(万元)31,974,20017,197,300667,000衍生金融负债(万元)1,326,1001,261,7001,056,400应付票据(万元)001,116,800卖出回购金融资产款(万元)23,776,40020,625,4008,488,800应付职工薪酬(万元)2,501,3002,381,9002,030,500应交税费(万元)6,816,2006,104,6004,091,700流动负债合计(万元)1,579,479,0001,407,831,8001,236,812,200非流动负债应付债券(万元)23,218,60020,416,10010,041,000递延所得税负债(万元)55,20010,30031,800其他非流动负债(万元)34,822,10019,503,70016,811,500非流动负债合计(万元)58,095,90039,930,10026,884,300负债合计(万元)1,641,375,8001,451,904,5001,263,696,500股东权益实收资本(或股本)(万元)34,962,00034,908,40034,901,900资本公积(万元)12,852,40012,639,50012,282,000盈余公积(万元)9,806,3007,442,0005,378,200一般风险准备(万元)18,907,10010,430,1009,307,100未分配利润(万元)37,254,10031,333,40020,115,700外币报表折算差额(万元)-1,282,200-1,079,20058,100归属于母公司股东权益合计(万元)112,499,70095,674,20082,043,000少数股东权益(万元)346,200108,100122,700所有者权益合计(万元)112,845,90095,782,30082,165,700负债和所有者权益总计(万元)1,754,221,7001,547,686,8001,345,862,2002010-2012年末中国招商银行资产负债表报告日期（按年度）2012-12-312011-12-312010-12-31资产金额流动资产货币资金(万元)47,141,50040,830,40029,495,500拆出资金(万元)10,342,00013,138,1005,891,700交易性金融资产(万元)2,548,9001,553,0001,522,900衍生金融资产(万元)197,500188,700173,800应收利息(万元)1,300,9001,085,200758,800买入返售金融资产(万元)10,696,5007,397,50017,654,700流动资产合计(万元)72,227,30064,192,90055,497,400非流动资产发放贷款及垫款(万元)186,332,500160,437,100140,216,000可供出售金融资产(万元)28,469,60027,517,30027,168,300持有至到期投资(万元)17,541,70014,558,6009,761,400长期股权投资(万元)110,300114,300113,000投资性房地产(万元)163,800171,000194,600固定资产原值(万元)3,038,7002,588,1002,328,000累计折旧(万元)1,110,000963,900824,200固定资产净值(万元)1,928,7001,624,2001,503,800固定资产(万元)1,928,7001,624,2001,503,800无形资产(万元)285,100260,500262,000商誉(万元)959,800959,800959,800递延所得税资产(万元)498,700433,700370,600其他非流动资产(万元)995,300714,600585,200非流动资产合计(万元)243,362,900211,967,300185,790,700资产总计(万元)340,821,900279,497,100240,250,700负债流动负债吸收存款及同业存放(万元)279,113,600242,575,900210,018,900拆入资金(万元)10,981,5006,748,4004,557,300交易性金融负债(万元)685,400472,400135,300衍生金融负债(万元)274,500146,900182,100卖出回购金融资产款(万元)15,795,3004,206,4003,343,900应付职工薪酬(万元)405,600332,000322,000应交税费(万元)667,900711,200497,200应付利息(万元)2,406,5001,608,0001,036,900流动负债合计(万元)310,330,300256,801,200220,093,600非流动负债应付债券(万元)7,711,1004,616,7003,628,500递延所得税负债(万元)82,70086,40092,400其他非流动负债(万元)2,647,1001,491,8003,035,600非流动负债合计(万元)10,440,9006,194,9006,756,500负债合计(万元)320,771,200262,996,100226,850,100股东权益实收资本(或股本)(万元)2,157,7002,157,7002,157,700资本公积(万元)3,754,5003,766,5003,619,700盈余公积(万元)1,861,8001,432,5001,088,000一般风险准备(万元)3,919,5001,879,4001,681,200未分配利润(万元)8,502,5007,350,8004,906,300外币报表折算差额(万元)-126,500-115,000-52,600归属于母公司股东权益合计(万元)20,043,40016,499,70013,400,600少数股东权益(万元)7,3001,3000所有者权益合计(万元)20,050,70016,501,00013,400,600负债和所有者权益总计(万元)340,821,900279,497,100240,250,7002010-2012年末北京银行资产负债表报告日期（按年度）2012-12-312011-12-312010-12-31资产金 额流动资产货币资金(万元)14,692,30112,598,44710,419,688拆出资金(万元)7,409,9829,673,2852,255,667交易性金融资产(万元)704,069536,0631,671,767衍生金融资产(万元)3,0322,2232,660应收利息(万元)700,535507,316283,896买入返售金融资产(万元)8,848,7952,322,8646,511,466流动资产合计(万元)32,358,71425,640,19821,145,144非流动资产发放贷款及垫款(万元)48,344,52939,607,69232,760,280可供出售金融资产(万元)9,498,3068,630,3507,838,830持有至到期投资(万元)9,705,5058,857,2966,410,810长期股权投资(万元)135,516120,634117,756投资性房地产(万元)34,56322,04023,210固定资产原值(万元)446,265327,017303,073累计折旧(万元)152,137125,568108,434固定资产净值(万元)294,127201,449194,638固定资产减值准备(万元)201,086固定资产(万元)294,125201,449193,553在建工程(万元)74,81910,4780递延所得税资产(万元)215,653142,08599,662其他非流动资产(万元)213,433140,635120,430非流动资产合计(万元)69,408,98058,386,69348,171,762资产总计(万元)111,996,89395,649,86873,321,050负债流动负债吸收存款及同业存放(万元)95,497,22178,228,50561,280,961拆入资金(万元)2,148,9242,039,7771,602,470衍生金融负债(万元)3,2861,9541,192卖出回购金融资产款(万元)3,893,5997,209,4653,974,175应付职工薪酬(万元)49,68259,67539,832应交税费(万元)123,980114,06923,791应付利息(万元)790,354583,124346,300流动负债合计(万元)102,507,04688,236,56967,268,721非流动负债应付债券(万元)1,997,2251,996,2171,647,074预计非流动负债(万元)3,9423,9314,041递延所得税负债(万元)012其他非流动负债(万元)319,610369,798144,524非流动负债合计(万元)2,320,7772,369,9471,795,641负债合计(万元)104,827,82190,606,51569,064,362股东权益实收资本(或股本)(万元)880,016622,756622,756资本公积(万元)2,582,4501,590,5071,566,927盈余公积(万元)544,545428,238338,691一般风险准备(万元)1,334,893684,493496,209未分配利润(万元)1,819,7751,712,3391,230,016归属于母公司股东权益合计(万元)7,161,6795,038,3344,254,598少数股东权益(万元)7,3935,0182,090所有者权益合计(万元)7,169,0715,043,3524,256,688负债和所有者权益总计(万元)111,996,89395,649,86873,321,050资产负债表（the Balance Sheet)亦称财务状况表，表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”。交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转账、分类账、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。本文从国有银行、股份制商业银行和城市商业银行中各选出一家代表银行，对其资产负债结构进行分析。三家银行资产负债表分析商业银行的经营原则 是盈利性、流动性、安全性。其中，盈利性是商业银行经营目标的要求，占有核心地位；流动性是清偿力问题，即银行能随时满足客户提款等方面的要求的能力；安全性是指银行管理经营风险，保证资金安全的要求。这三性要求有统一性又有矛盾，比如流动性强、安全性高但盈利能力弱。只能从现实出发，统一协调寻求最佳的均衡点。我国在银行法中明确规定商业银行是以效益性、安全性、流动性为经营原则，实行自主经营、自担风险、自负盈亏、自我约束。一、盈利性（以2012年资产负债数据为例）盈利能力指标（%） 中国工商银行 北京银行 招商银行平均总资产回报率 1.20 0.82 1.11 加权平均净资产收益率 20.14 20.53 20.4 净利息差 2.16 2.28 2.22 净利息收益率 2.26 2.20 2.11 加权风险资产收益率 2.42 1.49 1.98手续费及佣金净收入比营业收入 17.82 16.30 17.23 成本收入比 32.87 43.11 38.761.平均总资产报酬率=（利润总额+利息支出）/平均总资产100% 工行高于招商和北京，总资产报酬率越高，表明资产利用效率越高，说明企业在增加收入、节约资金使用等方面取得了良好的效果；该指标越低，说明企业资产利用效率低，应分析差异原因，提高销售利润率，加速资金周转，提高企业经营管理水平。 2、加权平均净资产收益率 北京高于招商和工行3、风险加权资产平均收益率=净利润与风险/加权资产*100%工行高于招商和北京， 能够反映银行通过承担风险盈利的能力。 综上，工行的盈利性应强于两家银行。二、流动性资产流动性比率是商业银行进行风险等级评定的重要组成部分，反映商业银行资产流动性强弱的指标，对监督和评价商业银行的资产流动状况，考核银行是否具备足够的资金储备以防范市场风险具有重要意义。资产流动性比率=流动性资产/流动性负债中国工商银行、招商银行和北京银行资产流动比率：日期2012-12-312011-12-312010-12-31流动资产418,046,200344,177,700263,646,200流动负债1,579,479,0001,407,831,8001,236,812,200流动性比率（%）26.4724.4521.32日期2012-12-312011-12-312010-12-31流动资产72,227,30064,192,90055,497,400流动负债310,330,300256,801,200220,093,600流动性比率（%）23.272525.22日期2012-12-312011-12-312010-12-31流动资产32,358,71425,640,19821,145,144流动负债102,507,04688,236,56967